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[The following information applies to the questions displayed below.] Zia Company makes flowerpots from recycled plastic in two departments, Molding and Packaging. Zia uses the weighted average method, and units completed in the Molding department are transferred to the Packaging department. Production unit information for the Molding department follows.

MoldingDirect Materials	Units	Percent Complete
Beginning work in process inventory	3,200	70%
Units started this period	24,000
Ending work in process inventory	3,000	80%

Production cost information for the Molding department for the same period follows.

Beginning work in process inventory (direct materials)	$ 2,400
Direct materials added this period	32,180

Compute the Molding departments (a) units completed and transferred out, (b) equivalent units of production for direct materials, and (c) cost per equivalent unit of production for direct materials.

Using the weighted average method, assign direct materials costs to the Molding departments outputspecifically, the units transferred out to the Packaging department and the units that remain in work in process in the Molding department at month-end. (Round "Cost per EUP" to 2 decimal places.)